Column subtraction
Subtract vertically and practice regrouping when needed.
Practice + answer key · 2 pages
Worksheet settings12 questions · 2 columns · A4
Paper size
Arithmetic
What you’ll practice
Subtract a smaller whole number from a larger one using borrowing when the chosen settings require it.
Keep matching place values in the same column. When a top digit is too small, regroup from the next place; the on-page steps also show how to work across a zero.
How this skill works
Align the ones, tens and hundreds positions before subtracting from right to left. If a top digit is too small, exchange value from a higher position.
When a zero lies between the available higher place and the needed place, regroup across that position too. The total value of the top number stays unchanged.
Worked example
Calculate 403 − 178.
- Exchange one hundred for ten tens, then one ten for ten ones: the columns become 3 hundreds, 9 tens and 13 ones.
- Ones: 13 − 8 = 5. Tens: 9 − 7 = 2. Hundreds: 3 − 1 = 2.
- Check: 225 + 178 = 403.
Answer: 225
Teaching notes
- Write each exchange clearly before subtracting.
- Check the answer by adding the difference to the subtracted number.
Practice questions
- Calculate 468 − 225.
- Calculate 378 − 198.
- Calculate 313 − 258.
- Calculate 337 − 229.
- Calculate 209 − 128.
- Calculate 373 − 321.
- Calculate 326 − 251.
- Calculate 400 − 360.
- Calculate 219 − 152.
- Calculate 388 − 268.
- Calculate 156 − 147.
- Calculate 450 − 161.
Answers and steps
- 243
- In the ones column, 8 − 5 = 3.
- In the tens column, 6 − 2 = 4.
- In the hundreds column, 4 − 2 = 2.
- Therefore 468 − 225 = 243.
- 180
- In the ones column, 8 − 8 = 0.
- Regroup from the hundreds column into the tens column: 3 becomes 2, and 7 becomes 17.
- In the tens column, 17 − 9 = 8.
- In the hundreds column, 2 − 1 = 1.
- Therefore 378 − 198 = 180.
- 55
- Regroup from the tens column into the ones column: 1 becomes 0, and 3 becomes 13.
- In the ones column, 13 − 8 = 5.
- Regroup from the hundreds column into the tens column: 3 becomes 2, and 0 becomes 10.
- In the tens column, 10 − 5 = 5.
- In the hundreds column, 2 − 2 = 0.
- Therefore 313 − 258 = 55.
- 108
- Regroup from the tens column into the ones column: 3 becomes 2, and 7 becomes 17.
- In the ones column, 17 − 9 = 8.
- In the tens column, 2 − 2 = 0.
- In the hundreds column, 3 − 2 = 1.
- Therefore 337 − 229 = 108.
- 81
- In the ones column, 9 − 8 = 1.
- Regroup from the hundreds column into the tens column: 2 becomes 1, and 0 becomes 10.
- In the tens column, 10 − 2 = 8.
- In the hundreds column, 1 − 1 = 0.
- Therefore 209 − 128 = 81.
- 52
- In the ones column, 3 − 1 = 2.
- In the tens column, 7 − 2 = 5.
- In the hundreds column, 3 − 3 = 0.
- Therefore 373 − 321 = 52.
- 75
- In the ones column, 6 − 1 = 5.
- Regroup from the hundreds column into the tens column: 3 becomes 2, and 2 becomes 12.
- In the tens column, 12 − 5 = 7.
- In the hundreds column, 2 − 2 = 0.
- Therefore 326 − 251 = 75.
- 40
- In the ones column, 0 − 0 = 0.
- Regroup from the hundreds column into the tens column: 4 becomes 3, and 0 becomes 10.
- In the tens column, 10 − 6 = 4.
- In the hundreds column, 3 − 3 = 0.
- Therefore 400 − 360 = 40.
- 67
- In the ones column, 9 − 2 = 7.
- Regroup from the hundreds column into the tens column: 2 becomes 1, and 1 becomes 11.
- In the tens column, 11 − 5 = 6.
- In the hundreds column, 1 − 1 = 0.
- Therefore 219 − 152 = 67.
- 120
- In the ones column, 8 − 8 = 0.
- In the tens column, 8 − 6 = 2.
- In the hundreds column, 3 − 2 = 1.
- Therefore 388 − 268 = 120.
- 9
- Regroup from the tens column into the ones column: 5 becomes 4, and 6 becomes 16.
- In the ones column, 16 − 7 = 9.
- In the tens column, 4 − 4 = 0.
- In the hundreds column, 1 − 1 = 0.
- Therefore 156 − 147 = 9.
- 289
- Regroup from the tens column into the ones column: 5 becomes 4, and 0 becomes 10.
- In the ones column, 10 − 1 = 9.
- Regroup from the hundreds column into the tens column: 4 becomes 3, and 4 becomes 14.
- In the tens column, 14 − 6 = 8.
- In the hundreds column, 3 − 1 = 2.
- Therefore 450 − 161 = 289.